Since 01.01.2005. computers, computer equipment and software, are not tax free. Serbian government introduced new 8% PDV (VAT) for computers and computer parts and 18% PDV (VAT) for other equipment. As computer parts counts all parts of computer itself all king of cards that goes into the case, VGA's, HDD's, optical devices, MB's, keyboards, mice's, OEM software and computer monitors that can not work separately (without computer). VAT for all other equipment and software, including printers, scanners, network equipment  etc. is 18%.